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2022 (4) TMI 1239 - HC - GSTVacation of ad-interim relief granted earlier - Transmission or distribution for electricity - exemption from tax under Entry 25 of Notification No.12/2017 dated 28.6.2017 - period of the negative list regime - scenario post GST Regime - HELD THAT:- The issue raised in the present writ application was considered by this Court in TORRENT POWER LTD. VERSUS UNION OF INDIA [2019 (1) TMI 1092 - GUJARAT HIGH COURT]. The order passed by this Court in Torrent Power Limited came to be challenged by the Union of India before the Supreme Court. The Supreme Court vide UNION OF INDIA AND ORS. VERSUS TORRENT POWER LTD. AND ANR. [2019 (8) TMI 779 - SC ORDER] granted leave to appeal. The matter is now pending before the Supreme Court for final hearing. According to Mr. Sheth, the decision that may be taken by the Supreme Court will ultimately govern the fate of the present writ application. However, the hearing in the Supreme Court may take some time and in such circumstances, the applicant has decided that it should start recovering the requisite amount from its customers and deposit the same with the Authority concerned. Mr. Sheth prays that in such circumstances, the ad interim relief earlier granted in favour of the writ applicant may be vacated. The Civil Application succeeds and is hereby allowed.
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